Conventionally, a piston for an internal combustion engine in which a heat insulating film is formed on an entire top surface has been disclosed in Patent Literature 1, for example. The heat insulating film is composed of a porous layer that is obtained by anodizing a surface of a piston base material of an aluminum alloy, and a coating layer that is provided on the porous layer and is obtained by plasma spraying of Y2O3-stabilized ZrO2 powder. The coating layer is provided to close pores of the porous layer, and Y2O3-stabilized ZrO2 composing the coating layer has a lower heat conductivity than the piston base material. If the piston on which the heat insulating film like this is formed is applied to an internal combustion engine, the heat insulating property in the combustion chamber of the internal combustion engine is enhanced and cooling loss can be reduced.